Abstract
Value Added Taxeis the second largest tax revenue of the tax system. This study aims to determine and test empirically the influence of economic growth and inflation to the revenue value added tax. This research was conducted at Tax Office of Bali during the period 2012-2016. The number of samples under study 8 Tax Office. The method of determining they sample using non probability sampling method with saturated sampling technique, that is the entire population is sampled. Data collection was done through documentation. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis, concluded that economic growth has a positive and significant effect on value added tax revenue. Inflation has no effect on the revenue of value added tax .
 Keyword: economicgrowth, inflation, value added tax.
Highlights
Indonesia sebagai salah satu negara berkembang sedang gencar-gencarnya melaksanakan pembangunan nasional guna mewujudkan masyarakat yang adil, makmur,dan sejahtera
Inflation has no effect on the revenue of value addedtax
The Impact of Economic Growth and Tax Reform on Tax Revenue and Structure Journal Modern Economy, 2(4):pp: 839-851
Summary
Objek dalampenelitian ini adalah Pertumbuhan Ekonomi, Inflasi dan Penerimaan Pajak Pertambahan Nilai. Data yangdigunakan diperoleh dari BadanPusat Statistik (BPS) Provinsi Bali dengan meakses situs www.bali.bps.go.idberupa PDRB dan inflasi bulananserta data penerimaan PPN setiap bulan pada KPP seBali yang diperoleh dari Kantor wilayah Direktorat Jendral Pajak Bali. Data sekunder yang digunakan dalam penelitian ini yaitu berupa laporan PDRB dan inflasi per bulan diakses pada situs www.bali.bps.go.id sertajumlah penerimaan PPN seluruh KPP se-Bali yangdiperolehdari Kantor wilayah DirektoratJendral Pajak Bali tahun 2012-2016. Tabel 2 memperlihatkan gambaran secara umum statistik deskriptif variabel dependen dan independen yang digunakan dalam penelitianini berjumlah 41 observasi setelah mengeluarkan data outlier sebanyak 19 observasi. Uji normalitas dilakukan untuk menguji apakah dalam sebuah model regresi (variabel dependen atau variabel independen atau pun keduanya) memiliki distribusinormalatau tidak.Pengujian normalitasdata penelitianini menggunakan metode Kolmogorov-Smirnov. Hasil pengujian normalitas untuk semua variabel dapat dilihat padaTabel 3 berikut
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